STANDARD COST SYSTEM OF EXPENSES AS AN INSTRUMENT OF RAISING OF EFFICIENCY OF EXPENDITURE CONTROL OF RESOURCES


Cite item

Full Text

Abstract

The essence and order of construction of normative method of expenditure accounting is viewed, its advantage over the accounting system of actual expenses is defined. The characteristics of the system «Standard cost» are defined and its difference from normative expenditure accounting is defined. The value of improvement of the system of normative expenditure for greater control of resource consumption is substantiated.

About the authors

V. I. Osipov

the Dept. of Accounting, Analysis and Audit, Ogarev Mordovia State University, Saransk, 430005, Russian Federation.

Author for correspondence.
Email: morenov.sv@ssau.ru

O. N. Stupen’kova

the Dept. of Accounting, Analysis and Audit, Ogarev Mordovia State University, Saransk, 430005, Russian Federation.

Email: morenov.sv@ssau.ru

References

Supplementary files

Supplementary Files
Action
1. JATS XML

Copyright (c) 2017 Vestnik of Samara University. Economics and Management

This website uses cookies

You consent to our cookies if you continue to use our website.

About Cookies